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INCOME TAXES

9 Months Ended

Sep. 30, 2012

7.	INCOME TAXES

The benefit for income taxes for the three months ended September 30, 2012 was $2.0 million, or 57.7% of pretax loss, compared to a benefit for income taxes of $2.2 million, or 35.9% of pretax income for the three months ended September 30, 2011. The increase in the effective tax rate for the three months ended September 30, 2012 compared to September 30, 2011 was due to updated projected taxable results for the year offset by the effect of nondeductible permanent items. The benefit for income taxes for the nine months ended September 30, 2012 was $12.8 million, or 33.6% of pretax loss, compared to a provision for income taxes of $8.2 million, or 41.8% of pretax income for the nine months ended September 30, 2011. The effective tax rate decrease was due to the effect of nondeductible permanent items mainly comprised of certain goodwill impairment charges offset by updated projected taxable results for the year.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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-Publisher FASB

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

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+ Details